California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As shown in Figure  1, the state ’s largest low-wage occupation consists of home health and personal care aides, who make up more than 4  percent of the state ’s overall workforce. We estimate that three-quarters of home health and personal care aides work as providers in the state ’s In-Home Supportive Services (IHSS) program.
https://lao.ca.gov/Publications/Report/4878/1

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The state ’s economic policies should reflect the fact that many workers hold relatively low-wage jobs through middle age and beyond.
https://lao.ca.gov/Publications/Report/4878/2

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In high-wage states like California, top-coding seriously hinders analyses that consider the upper portion of the wage distribution. Also, starting in April 2023, the Census Bureau has rou nded wages and earnings to a greater degree than it did historically, although the wage measurements remain more precise than those in other publicly available data.
https://lao.ca.gov/Publications/Report/4878/4

The 2023-24 Budget: Multiyear Budget Outlook [Publication Details]

May 23, 2023 - The 2023-24 Budget: Multiyear Budget Outlook [Publication Details] Description: This brief presents our office’s independent assessment of the condition of the state General Fund budget through 2026‑27 under our forecast of revenues and spending, assuming the Governor’s May Revision policies were adopted.
https://lao.ca.gov/Publications/Detail/4772

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - In the wake of the Great Recession, a number of states eliminated their programs. Nonetheless, 37 states currently have active film tax  incentives. Recent Expansions in Other States. According to the National Conference of State Legislatures, at least ten states created or expanded film tax incentives in 2021.
https://lao.ca.gov/Publications/Report/4713

The 2023-24 Budget: California's Film Tax Credit [Publication Details]

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit [Publication Details] Description: This brief surveys research on the economic effects of state film tax credits and analyzes the Governor's proposal to extend California's film tax credit for five years.
https://lao.ca.gov/Publications/Detail/4713

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 14, 2023 - The data come from the state ’s Metrc “track and trace” system for licensed cannabis. In particular, the data reflect transactions that businesses identified as medicinal donations in calendar year 2022.
https://lao.ca.gov/Publications/Report/4777

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - State law requires taxpayers to pay income taxes as they earn income. Most taxpayers meet this requirement through income tax withholding that is taken out of their regular paycheck. Businesses and some individuals with significant capital gains or other nonwage income instead make quarterly estimated tax payments to meet this state requirement.
https://lao.ca.gov/Publications/Report/4722

The 2023-24 Budget: Considering Inflation's Effects on State Programs [Publication Details]

Nov 16, 2022 - The 2023-24 Budget: Considering Inflation's Effects on State Programs [Publication Details] Description: This brief takes a case study approach to examine how elevated inflation has already impacted—and could continue to impact—state spending programs.
https://lao.ca.gov/Publications/Detail/4647

California’s Cannabis Taxes [Publication Details]

Feb 22, 2022 - Presented to: Senate Budget and Fiscal Review Subcommittee #4 on State Administration and General Government
https://lao.ca.gov/Publications/Detail/4559